2020 (2) TMI 306

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....Advocate for the appellant Mr. Arijit Chakraborty, Advocate Mr. N. Choudhury, Advocate for the respondents ORDER The Court: A substantial question of law has arisen in this appeal. We are of the opinion that this substantial question of law is inextricably connected with the facts of this case and that an order of remand to the tribunal would best subserve the interest of justice. The issu....

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....ph 7 as follows: "7. We have considered the submissions advanced before us by the learned counsel on both the sides. We find force in the arguments of the learned counsel for the respondents : on the admitted facts which we will set out immediately the respondents cannot be considered as manufacturers of agarbatti, amlapodi and dhup etc. manufactured in the premises of house-hold ladies as desc....

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....espondents are not the manufacturers of agarbati, amlapodi, dhup etc. manufactured by various cottage type manufacturers on job work basis. On the facts narrated above, we do not think that the assumption of the Collector that the respondents got the goods in question manufactured by 'hired labourers' can be sustained. On the other hand we find, on the facts, the house-hold ladies are the manufact....